Estate Law · South Carolina
South Carolina estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for South Carolina residents.
- South Carolina intestacy gives the spouse one-half if descendants survive, the entire estate without descendantsSC intestacy: spouse takes one-half with any descendants; entire estate without descendants. No mutual/prior-relationship distinction.
- South Carolina requires two witnesses for will execution with harmless-error backupSouth Carolina will requires testator's signature and two competent witnesses. Harmless-error doctrine recognized for defective wills.
- South Carolina summary administration handles personal property up to $25,000 without formal probateSouth Carolina summary administration handles personal property up to $25,000 with streamlined procedure. 30-day waiting period applies.
- South Carolina's Uniform Power of Attorney Act provides default-durable POAsSouth Carolina POAs are durable by default under the Uniform Power of Attorney Act (2017). Hot powers require express enumeration. Healthcare POA is separate.
- South Carolina has no state estate or inheritance taxSouth Carolina has no state estate or inheritance tax. Only federal estate tax with $13.99M exclusion applies. Among most tax-favorable Southeastern states.
How do these rules apply to you?
See which South Carolina rules affect your family — free in 3 minutes.
Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed South Carolina attorney.